The company's purpose is the development and sale of software for computer audio as well as the sale of computer audio hardware, in particular the AudiophileOptimizer brand. The company may establish branches and subsidiaries in Switzerland and abroad and participate in other companies in Switzerland and abroad, as well as conduct all business that is directly or indirectly related to its purpose. The company may acquire, encumber, sell and manage real estate in Switzerland and abroad. It may also provide financing for its own account or for the account of third parties and grant securities for the liabilities of affiliated companies.